Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
HC determined that subsequent or retrospective cancellation of supplier registrations does not invalidate a taxpayer's request for voluntary GST deregistration, provided the supplies were obtained from validly registered vendors who had paid applicable taxes at the time of transaction. The petitioner was granted three weeks to submit documentation proving the legitimacy of input supplies and corresponding tax payments. The revenue authorities must evaluate the voluntary cancellation application based on verification of these submissions, focusing on the registration status of suppliers at the time of actual transactions rather than their current status. The matter was disposed with directions for administrative review of the deregistration request.
HC determined that subsequent or retrospective cancellation of supplier registrations does not invalidate a taxpayer's request for voluntary GST deregistration, provided the supplies were obtained from validly registered vendors who had paid applicable taxes at the time of transaction. The petitioner was granted three weeks to submit documentation proving the legitimacy of input supplies and corresponding tax payments. The revenue authorities must evaluate the voluntary cancellation application based on verification of these submissions, focusing on the registration status of suppliers at the time of actual transactions rather than their current status. The matter was disposed with directions for administrative review of the deregistration request.
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